Публично-правовые ожидания и частноправовые основы социальной ответственности бизнеса поиск правовых точек соприкосновения в российском регулировании

Abstract

The search for balance between public-law expectations and the private-law nature of business is a central issue in the regulation of corporate social responsibility (CSR) in Russia. Despite growing interest in social projects, their implementation often remains formal due to the lack of a clear and incentivizing legal framework. This study aims to analyze existing points of convergence and conflict between these two spheres to identify effective legal mechanisms capable of harmonizing the interests of society, the state, and business, and to facilitate the transition from declarative CSR to genuine social integration. To achieve this goal, a comprehensive approach was applied, including analysis of regulatory legal acts, judicial practice, and empirical data obtained from company reports, expert interviews, and sociological surveys. The research methodology combined systemic-structural and comparative-legal analysis with a quantitative assessment of corporate activities. Indicators such as the share of expenditures on social projects, the level of CSR integration into corporate strategy, the degree of interaction with NGOs, and expert opinions on the effectiveness of various state incentives were evaluated. The results showed that Russian companies demonstrate moderate but stable engagement in CSR, allocating on average 3,82% of profits to social projects. Although formal structures such as CSR departments have been established in many large companies (average score 7.13 out of 10), their interaction with civil society remains weak and uneven (average score 5.29). Expert assessments confirmed that the most effective incentive tools are direct financial measures: state subsidies (7.09 points) and tax incentives (6.64 points), whereas administrative preferences are rated significantly lower (4.27 points). The study demonstrates that overcoming formalism and achieving a real balance of interests requires improvements in legal regulation. An effective system should be based on clear, transparent, and reliable financial incentives rather than administrative pressure. Harmonizing legislation will create conditions under which socially responsible behavior becomes not an additional burden for business but an integral part of its long-term strategy, enhancing sustainability and competitiveness.